2011 (4) TMI 407

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.... P Karthikeyan: These appeals have been filed by the Revenue seeking to vacate the orders of the Commissioner (Appeals) holding that various services availed by the respondents are input service and the tax paid is admissible input service credit. The details of the orders impugned are as under: S/No. Appeal No. Order-in-Appeal No. & date Duty (Rs.) Penalty(Rs.) Period of disp....

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....issioner (Appeals). The input service involved is cleaning service, security service, repair and maintenance, recruitment of manpower, business auxiliary service and event management service. The cleaning activities involve driving away of birds, snakes, etc. from the assessee's premises. The Commissioner accepted the argument of the assessee that these activities are related to business. Rodent c....

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....so held to be an admissible input service. 3. The learned JDR submits that the cleaning services rendered by the respondents involve keeping away birds, snakes, etc. from the assessee's premises and this is not an admissible input service. He submits that 'event management service' held to be an input service does not have any nexus with manufacture of the final products. 4. The learned Coun....